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財政部民國111年5月31日台財稅字第11100516380號
核釋「貨物稅條例」第8條第1項第1款有關稀釋天然果蔬汁添加含有咖啡因成分食品之咖啡因限量標準
MINISTRY OF FINANCE Order is hereby given, for the interpretive rule pursuant to Subparagraph 1 of Paragraph 1 of Article 8 of "Commodity Tax Act", which stipulates the limitation of caffeine for diluted natural fruit/vegetable juice adding foods that contain caffeine